2023-03-31-accounts - Ear Aid Nepal

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EAR AID NEPAL

(Registered charity no. 1152225) Annual Report and Unaudited Account

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS for the year ending 31[st] March 2023

Charity Name: Ear Aid Nepal Charity registration number 1152225

Trustees: Michael Smith, Ann Dingle, Michael Falter, Philip Holt, Tom Martin, Derek Skinner, Luke Smith, Rosie Martin

Bankers:

1.The Co-operative Bank plc, 1 Balloon Street, Manchester, M60 4EP

2. Nationwide Building Society

Accountant and Independent Examiner: Chapman Robinson and Moore Limited, 30 Bankside Court, Stationfields, Kidlington, Oxford, OX5 1JE

TRUSTEES’ REPORT for the year ended 31[st] March 2023

The trustees submit their annual report and the unaudited financial statements of Ear Aid Nepal for the period ended 31 March 2023

Structure, governance and management

Ear Aid Nepal is a charitable incorporation organisation (CIO) governed by its constitution dated 18th May 2013. The CIO was registered with the Charity commission in England and Wales on 31st May 2013.

The Trustees who served during the year and to the date of this report are listed above. The AGM will be in June 2023 and in accordance with the constitution, trustees that have served more than 3 years will then be re-elected or resign. Some have already indicated their intention to stand down and replacements have been identified who are ready to stand for election next year.

Objectives and activities: Ear Aid Nepal exists to support work with those who have conditions affecting the ear in Nepal. Ear disease and deafness are the commonest disability but often go ignored because casual observers do not immediately notice these conditions. However, for the sufferer they can cause problems ranging from severe recurrent or chronic pain, often with offensive ear discharge, through to potentially life-threatening infection. These and other conditions affecting the ear cause hearing loss or even profound deafness, often from birth or childhood. These conditions frequently lead to inadequate education and work prospects, stigmatisation, and diminished relationships and opportunities in society.

The objectives of the CIO are:

To promote and protect the physical and mental health of those affected by conditions affecting the ear in Nepal and the Himalayan region (or elsewhere in the world at the Trustees’ discretion) through the provision of financial assistance, professional support, education and practical advice.
To advance the education of the public, and change makers in all areas relating to conditions affecting the ear.

The main activities of the charity are:

Specialist advice

To provide specialist advice to support the Ear Treatment and Training Centre (ETTC) and the Ear Services programme and medical team of the International Nepal Fellowship (a Nepali INGO and NGO) including community work, primary ear health workers and health education initiatives, to enable high quality, effective patient care.
To work with other organisations in Nepal or the Himalayan region providing preventative, diagnostic, treatment, or educational facilities to those affected by ear disease.
To act as a resource for education and training for those involved in promoting good ear care to individuals in Nepal and the Himalayan region.
To generate and support research projects relating to ear disease in Nepal and the Himalayan region.
To offer bursaries to doctors in Nepal to travel to the UK or elsewhere for continuing professional development
To offer financial support to doctors or other medical professionals in the UK to visit the ETTC to expand their knowledge and provide support and training in the hospital
To offer continuing professional development to staff at ETTC.

Financial support

To support the raising of funds to promote ear care to individuals in Nepal and the Himalayan region
To help maintain and equip the ETTC and its outreach programmes
To contribute to the medical charity fund that subsidises some patients (after needs assessment) at the ETTC.

Networking

To act as a support network for those involved in providing good ear care to individuals in Nepal and the Himalayan region
To provide a source of information for volunteers interested in supporting the projects providing ear care in Nepal and the Himalayan region
To attract multidisciplinary volunteer workforce to support sustainable provision of ear care and training in Nepal and in the Himalayan region

Statement on public benefit

The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties. The public benefit of the charity’s activities is outlined above.

Meetings and AGM

The Trustees met three times (August, AGM, October and December) in the year of this report.
In 2023, at our AGM (30-05-2023) we were able to nominate and appoint a new trustee (Ms Sara Timms) as treasurer, working in collaboration with other experienced trustees. She attended an online training course in preparation for this role.
At this AGM, some trustees stepped down (Mr Phil Holt, Mr Luke Smith) and others were appointed (Dr Bhav Patel, Dr Sara Timms).
We are sad to report the untimely death of one of our founding trustees Ms Ann Dingle in early 2023.

The main achievements of the CIO during the period were as follows:

Research and Innovation

Ear Aid Nepal continued to work closely throughout 2022-2023 with the electronic engineering team at Warwick University and the audiological sciences team at Manchester University to develop a high quality, low cost, hearing aid for Low- and Middle-Income Countries. There were multiple delays due to Covid and availability of electronic components, leading to extensions in the research grant from UK Health Research. These delays continued into 2023 due to technical issues, personnel changes, and the need to renew ethics, insurance, Memoranda of Understanding and other documents. Online meetings between the university teams, the chairperson of EAN (MS) and the ear centre team continue, monthly. There is strong motivation from all sides to complete this project. The team at the Ear Centre in Nepal will be running trials of the hearing aid, starting in late 2023. Ethics committees at the UK Universities and the Nepal Health Research Council have approved the project and the first batch of aids were shipped to Nepal in the spring of 2023. Members of EAN have facilitated and been in continuous contact with the university and Nepali teams.

Learning Initiatives

Am active WhatsApp group, including the ear surgeons at the ETTC and several UK based ENT surgeons, including some EAN trustees, operates to discuss medical issues and share medical knowledge.

Patients, with difficult ear conditions, are discussed through WhatsApp, which allows confidentiality. The doctors in the Ear Centre can then ensure that treatments for serious and complex disorders can be achieved in an optimal manner. This also adds another layer of education for the doctors in the ear centre.

Education and Training

The charity offers Travelling Scholarships to UK doctors to spend time at the Ear Centre in Pokhara and in February 2023 an ENT surgical Registrar visited the centre for 2 weeks, assisting with all aspects of the hospital, including operating and outpatient clinics. She gave two training seminars, one each to the Ear surgeons and the other to the general hospital doctors.
EAN offers two overseas bursaries annually, as funds permit, to select Nepali ENT surgeons to visit an overseas educational programme, usually in the UK. The bursaries are offered to:
A). Any Nepal based ENT surgeon under 35 years of age and with a special interest in ear disorders and in helping the disadvantaged in Nepal, according to criteria available on the EAN website. The opportunity is advertised through the Society of Otolaryngologists of Nepal (SOLN). This year 10 candidates applied, the EAN trustees with medical qualifications then independently applied a scoring system to the candidates, based on their CV and a 200 word statement of interest. From this one candidate was selected.
B). The second candidate is normally selected from the Ear surgeons based at the ETTC, by rotation.

Two selected candidates attended the UK for 3-4 weeks training in mid 2022, a further two candidates have attended the UK for 3-4 weeks in June/July 2023, on this

occasion they spent time observing clinics and specialist surgery at hospitals in Bristol, Aintree and Worcester, and attended a practical anatomical and surgical course in Dundee. All candidates write reports, which are available on the EAN website. Feedback has all been very positive. In 2024 we hope to collaborate with the European Society of ORL, so that candidates can include attendance at their triennial conference.

In March 2023 a Temporal bone dissection and live ear surgery course lasting three days was organised at the Ear Centre in Pokhara. 10 ear surgeons from around Nepal attended. In addition a medical education evening was held for about 40 local ENT surgeons.
In February/March 2023, two trustees (Mr Mike Smith for 6 weeks and Mr Tom Martin for one week) visited the ETTC at their own expense. Both offered training and support to the medical and Admin teams, including seminars.
In May 2022, three staff from the ETTC (surgeons Dr Nabin and Dr Donjon, and senior audiologist Mr Thakendra, attended the SAARC ENT congress in Kathmandu, with all their expenses supported by EAN).

Awards

Mr Mike Smith, chairperson of EAN was awarded an OBE in the 2023 New Year’s honours list:

‘For services to Deaf and Vulnerable People in Nepal’.

Other achievements

Book;

In August 2022 a book recording the many ear camps held in Nepal and supported by EAN, and the establishment of the ear Centre in Pokhara.

Medicine in the Mountains; authors: Dr David Hawker, Ms Ellen Findlay, Mr Mike Smith; Pub.: Austin-Macauley.
Website. We appointed a website designer, after obtaining estimates from several companies, to redesign our website on a new software platform. This has been completed and the new site is running successfully.
Social media. Establishment of Twitter channel. One of our new trustees has been adding news items on a regular basis.

Financial Support

The charity continued to contribute to the cost of treatment for those unable to afford the hospital fees. During the year 2022/23 the charity contributed £17,000 to the Poor Fund, supporting patients’ operations, hearing tests, hearing aids and maintenance of hearing aids.
Several items of medical equipment were purchased, with support from EAN amounting to £6,000
Educational Bursaries, as detailed below.
Funding of new website £4,380.00.

Financial governance

Trustees take various roles.

One trustee holds the bank accounts. An associate trustee pays any cheques or cash received into an EAN bank account. Another trustee reviews these payments and arranges receipts and

letters of thanks. Recent appointment of a new trustee, to take the role of treasurer form mid 2023 is welcomed.

Donations through the EAN website go directly to an EAN bank account. Gift aid is claimed where appropriate and with donors’ agreement in writing. Expense or capital expenditure claims of up to £1000 needs agreement of minimum 2 trustees, £1000 - £5000 needs agreement of 3 trustees. Major expenditure such as regular donations for poor patients are agreed at the bimonthly trustee meetings (now usually on Zoom). All income and expenditure is presented at the EAN AGM. Our accounts are prepared annually by our accountant.
Donations made from EAN to the INF medical charity fund, which supports patients unable to meet the full cost of their treatment at the Ear Centre, are made as needed and represent our major expense in most years. INF provide detailed quarterly reports on the utilisation of these funds, including types of treatment, and percentage met by the patient and from the charitable funds. Some individual case reports are included, with the patient’s signed consent. These are available on our website.
We receive no government grants
We have no assets or property.
We have no overseas income.
We have no trading subsidiaries.
We have no employees. All trustees work as unpaid volunteers.
We follow the safeguarding policies of the International Nepal Fellowship in all activities in Nepal. Volunteers visiting Nepal and working in medical roles sign a document agreeing to these polices. Bursary recipients that visit the UK and take up short observership roles in the NHS follow the local NHS trust guidelines, which include safeguarding policies.

Data Protection

EAN subscribes annually to the UK Information Commissioner’s Office for data protection. (ICO ref: ZA045465)

All research has data protection policies and anonymised data collection.

The main ongoing challenges are as follows:

Raising funds to meet the financial needs of those patients unable to support the cost of medical treatment

Promotion through social media.

Obtaining timely visas, permits and medical registration for UK trainees and volunteers to visit Nepal and for Nepalese trainees to visit the UK.

Financial review

The charity’s results for the financial period ending 31[st] March 2023 are set out in the attached financial statements and notes

Approved and authorized for issue by the Board on 9[th] August 2022 and signed on its behalf by:

………………………………………….

Rosie Martin, Trustee

REGISTERED CHARifi NUMBER: 1152225 Re ort th and udit Finanaal tstements forthe Y 20 for Chapman Robinson and Moore Limiied 30 Bank%deCourt Stationfields Kidlington Oxford OX5 IIE

Ear Aid Ne Contents of the Financial Statement for the Year Ended 31 March 2023 Pdge Report of the Trustee5 statement of Financial Activrties Balance Sheet Notes to the Financial Statements 4 to 7 Detailed Statement of Financial Arthiities

Ea rt of the Trustees for the Year Ended 31 March 02 The trustees Present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Irdand IFRS 1021 leffectNe l January 20191. STRucfuRE, GOVERWJCE AND MANAGEMENT &)vernin8 document The charity is controlled by its goveming document. a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1152225 Prlncipal addre55 52 St Anne'5 Road Headington Oxford OX3 8NL Trustees M Smith M Falter T Martin R Martin D Skinner S Broomfield lappointed 818120231 L Gurung (appointed 818120231 B Patel lappointed 818120231 S Timms lappointed 818120231 Approved by order of the board of trustees on .. nd signèd on its behalf by.. Trustee Page I

Ear Aid Ne Statement of F nancial A ivities for the Year Ended 31 March 2023 3113123 Unrestricted fvnd 3113122 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 41.613 17,974 Investment income 2,136 s Total 43,749 18,474 EXPENDITURE ON Raising fvnds 396 378 Other 19.115 50,295 Total 19,511 50,673 NET INCOMEIIEXPENDMJREI 24,238 132.1991 RECONCILIAMON OF FUND5 Total funds brought forward 192,162 224,361 TOTAL FUNDS CARRIED FORWARD 216,4C(J 192,162 The notes form part of these financial statements Page 2

Ear Aid Ne ce Sheet 31 March 2023 3113123 Unrestricted fund 3113122 Total funds Note5 CURRENT ASSErs Cash at bank 216,4Cf) 192.162 NET CURRENT ASSETS 216,4¢KJ 192,162 TOTAL ASSETS LESS CURRENT LIABIUTIES 216,4 192,162 NET ASSETS 216,4 192,162 FUNDS Unrestricted funds 216,4C(I 192,162 TOTAL FUNDS 216,4(X) 192,162 The financial statements were approved by the Board of Trustees and authorlsed for Issue on . and were signed on its behalf by.. Trustee The notes form part of these financial statements Page 3

Ear Aid Ne otes to the Fin tatements for the Year Ended 31 Mar 2023 ACCOUNTING pouaES Basis of preparing the finan¢Eal statements The finanaal statements of the charity. whKh is a public benefrt entity under FRS 102, have been prepared In accordance with the Chari(ies 50RP IFRS 1021 'Accounting and Reporting by Charities,. Ststement of Recornmended Practice applicable to tharibes Preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectNe l January 20191,. Financial Reporting Standard 102'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charitses Act 2011. The finan(ial statements have been prepared under the historical cost convention. Income All incorne is recognised in the Ststement of Finanaal Activities once the tharity has entitlement to the funds, It is probable that the income will be received and the amount can be measured reliablv. Expendf(ure Liabilities are reco8ni5ed as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliab. Expenditure is attounted for on an accruals bas and has been dassified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been alk)cated to activities on a basis consistent with the use of resources. Taxation The charity is exemptfrom tax on its charitable activities. Fund accounting Unrestricted fLknds can be used in accordance wtth the charitable objectives at the discretion of the tnjstees. Restricted funds tan only be used for particular restricted purposes within the objerts of the charity. Restrictions arise when specified by the donor oi when fvnds are raised for particular restricted purposes. Further eyplanation of the nature and purpose of each fvnd is included in the notes to the financial statements. INVESTMENT INCOME 3V3123 3113122 Deposit account interest 2,136 SLX) TRUSTEES, REMUNERAnON ANO BENEFrrs There were no tTUStee5' remuneration or other beneffts ft>r the year ended 31 March 2023 nor for the year ended 31 March 2022. Trustees, expens There were no trustees, expenses paid for the year ended 31 Marth 2023 nor for the year ended 31 March 2022. Page 4 continued...

Ear Aid Ne Notes to the Fina cial State ènts- for the Year nded 31 March 2023 COMPARATIVES FOR THE STATEMENT OF ANANaALAcrpimES UnrestTlrted fund INCOME AND ENDOWMENTS FROM Donation5 and legaaes 17.974 Investment iftcome 500 Total 18,474 EXPENDITURE ON Raising funds 378 Other 50,295 Total 50,673 INCOMEIIEXPENDITUREI 132,1991 RECONCIUATION OF FUNDS Totsl funds brought forward 224,361 a) TOTAL FUNDS CARRIED FORWARD 192,162 MOVEMENT IN FUNDS Net movement in At 31/3123 At 114122 Unrestrfcted fvnd5 General fund 192.162 24,238 216.400 TOTAL FUNDS 192,162 24,238 216,4(J) Net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unre5trlrted fvnds General fund 43,749 119,Slll 24,238 TOTAL FUNDS 43.749 119,5111 24,238 Page 5 continued...

Ear Aid Ne al State for the Year Ended 31 Mar MOVEMENT IN FUNDS- u>ntinued mpor•tl¥es lor movement in lunds Net movement in fund5 At 3y3122 At V4nl Unrestricted fvnds General fund 224,361 132,1991 192,162 TOTAL FUNDS 224,361 132,1991 192,162 Comparative net movement in funds. induded in the above are as follows: Incoming resour Resources expended Movement in fvnds Unrestrlrted ndS General fund 18,474 150.6731 132,1991 TOTAL FUNDS 18,474 150,6731 132,1991 A current year 12 months and prior year 12 months combined positKJn is as follows: Net movement in fund5 At 3113123 At V4ni Unrestrirted funds General fund 224,361 17,9611 216,400 TOTAL FUNDS 224.361 17,9611 216,400 A current year 12 months and prior year 12 moriths combined net movement In funds, Included in the above are as follows.. Incorning resource5 Resource5 expended vement in funds Unrestritted funds General fvnd 62,223 170,1841 17.961 TOTAL FUNDS 62.223 170,1841 17,9611 Page 6 continued..,

Ear Aid Ne the Financial Statements- for the Year Ended 31 Mar 023 in RELATED PARTY DClosuRE$ There were no related party transactions for the year ended 31 Marth 2023. Page 7

Ear Aid Ne De iled Statern nt of Finan r the Year Ended 31 March 2023 ies 3113123 3113122 INCOME AND ENDOWMENTS t)onations and leBacles Donations 4L613 17,974 Inve#ment in¢ome Deposit attount interest 2,136 sc Total incomlng resources 43,749 18,474 EXPENDITURE Other Nepal Hospital Expenses Poor Fund Registration Fees Trainlng Travel costs 6,814 15.980 30,135 35 2,837 1,074 35 7.567 265 14,681 50,061 Support Costs Inform*ion technolo Repairs and renewals 4,434 234 Goveman¢e costs Accountsncy and legal fees 396 378 Total resour5 expended 19,511 50,673 Net Incomellexpenditurel 24,238 132,1991 This page does not forni part of the statutoryfinan(ial statements Page 8

REGISTERED CHARifi NUMBER: 1152225 Re ort th and udit Finanaal tstements forthe Y 20 for Chapman Robinson and Moore Limiied 30 Bank%deCourt Stationfields Kidlington Oxford OX5 IIE

Ear Aid Ne the Financial Statements- for the Year Ended 31 Mar 023 in RELATED PARTY DClosuRE$ There were no related party transactions for the year ended 31 Marth 2023. Page 7